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Facts
The appeals were filed against the order of the National Faceless Appeal Centre (NFAC) which had confirmed the assessment order passed under Section 147 read with Section 144 of the Income-tax Act. The assessee did not appear before the tribunal.
Held
The Tribunal noted that the NFAC had decided the issue ex-parte without adjudicating on merits. Therefore, for the interest of justice, the appeals were restored to the NFAC for de novo adjudication with an opportunity of hearing to the assessee.
Key Issues
Whether the NFAC had correctly adjudicated the issue on merits when the assessee did not appear, and if not, whether the matter should be remanded for fresh adjudication.
Sections Cited
147, 144
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC”: NEW DELHI
Before: SHRI M. BALAGANESH
O R D E R
The appeals in & 2659/Del/2019 for AYs 2011-12 and 2012-13 arises out of the order of the ld. National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 21.03.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 14.12.2019 (hereinafter referred to as ‘the Act’) by ITO, Ward- 5, Rohtak (hereinafter referred to as ‘ld. AO’). Identical issues are involved in both these appeals and hence they are taken up together and disposed of by this common order for the sake of convenience.
None appeared on behalf of the assessee. I have heard the Ld DR and perused the materials available on record. On perusal of the order of the ld NFAC, I find that the ld NFAC had decided the issue ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore these appeals to file of ld NFAC for de novo adjudication in accordance with law. Needless to mention the assessee be given reasonable opportunity of being heard. The assessee is directed to cooperate with ld NFAC for expeditious Page | 1 disposal of the appeals by not taking unwarranted adjournments. Hence, the grounds raised by the assessee are allowed for statistical purposes.
In the result, both the appeals of the assessee are allowed for statistical purposes.
Order pronounced in the open court on 21/03/2025.